Caro Manufacturing has two production departments, Machining and Assembly, and two service departments, Maintenance and Cafeteria. Direct costs for each department and the proportion of service costs used by the various departments for the month of August follow:

Proportion of Services Used by

Department

Direct Costs

Maintenance

Cafeteria

Machining

Assembly

Machining

$

98,000

Assembly

74,400

Maintenance

46,000

0.2

0.6

0.2

Cafeteria

37,000

0.6

0.1

0.3

Assume that both Machining and Assembly work on just two jobs during the month of August: CM-22 and CM-23. Costs are allocated to jobs based on machine-hours in Machining and labor-hours in Assembly. The number of labor- and machine-hours worked in each department are as follows:

		Machining		Assembly
Job CM-22:	Machine-hours	230		60
	Labor-hours	20		20
Job CM-23:	Machine-hours	20		40
	Labor-hours	30		100

Required: How much of the service department costs allocated to Machining and Assembly in the direct method should be allocated to Job CM-22? How much should be allocated to Job CM-23? (Round "Department rate" to 2 decimal places.)